HomeMy WebLinkAbout01-5027
REVK-159 (6-01) REVOOOK9
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
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BUREAU OF COMPUANCE
DEPT. 280948
HARRISBURG, PA 17128-0948
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CERTIFIED COPY OF LIEN
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COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY,
PENNSYLVANIA
AMERICANA FINANCIAL SERVICES OF
PENNSYLVANIA INC
355 N 21ST ST
CAMP HILL PA 17011-3707
EIN: 25-1835859/000
Notice Date: August 6, 2001
Notice Number: 641.569-601-080-1
To the Prothonotary of said court: Pursuant to the laws of the
Commonwealth of Pennsylvania, there is herewith transmitted a certified
copy of a lien to be entered of record in your county.
1 2 3 4 5 6 7
TAX TYPE ACCOUNT 10 TAX TAX EVENT TAX TOTAL
PERIOD PERIOD NUMBER DUE DUE
BEGIN END
EMPL 90209144 04-01-00 06-30-00 2 2,055,42 2,n8,68
TOTAL: 2,055,42 2,n8,68
FILING FEE(S): 9,00
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INTEREST COMPUTATION DATE: 08.16,01
The undersigned, the Secretary of Revenue (or an authorized delegate) of the Commonwealth of Pennsylvania, certifies this to be a true and correct
copy of a lien against the above named taxpayer tor unpaid TAX, INTEREST. ADDITIONS or PENALTIES therein due from suoh taxpayer and which,
after demand for payment thereof. remains unpaid, The amount of such unpaid TAX, INTEREST. ADDITIONS or PENALTIES is a lien In favor of the
Commonwealth of Pennsylvania upon the taxpayer's property, real, personal, or both, as the case may be.
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SECRETARY 0 VENUE
(OR AUTHORIZED DELEGATE)
August 6, 2001
DATE
PART 1 - TO BE RETAINED 8Y RECORDING OFFICE
COMMONWEALTH OF PENNSYLVANIA
VS
AMERICANA FINANCIAL SERVICES OF
PENNSYLVANIA iNC
NOTICE OF TAX LIEN
fiiedthis
day of
at
m,
LIENS FOR TAXES
Liens for Corporation Taxes arise under Section 1401 of the Fiscal Code, 72
P ,S, Section 1404, as amended,
Liens for Personal Income Tax and Employer Withholding Tax arise under
Section 345 of the Tax Reform Code of 1971, 72 P,S, Section 7345, as
amended.
Liens for Reahy Transfer Tax arise under Section 1112..C of the Tax Reform
Code of 1971, 72 P,S, Section 8112.C, as amended,
Liens for Liquid Fuels Tax arise under Section 13 of the Liquid Fuels Tax Act,
72 P,S, Section 2811-M, as amended,
Liens for Fuel Use Tax arise under Section 13 of the Fuel Use Tax Act, 72 P.5.
Section 2614.13, as amended.
Liens for Motor Carriers Road Tax arise under Chapter 96 of the PA Vehicle
Code, (75 PA, C,S, 9615),
Liens tor Inheritance Tax and Estate Tax arise under the Inheritance and
Estate Tax Act of 1982, Act of December 13, 1982, P.L. 1086, No, 225 Section
1 et. seq., 72 PA, C,S,A, Section 1701 et. seq, (For decendants w"h date of
death prior to December 13, 1982, liens arise under the Inheritance and Estate
Tax Act of 1961, 72 P,S, Section 2485 .101 et. seq,),
Liens for State, or State and Local Sales, Use and Hotel Occupancy Tax and
Public Transportation Assistance Fund Taxes and Fees arise under Section
242, Act of March 4,1971, No, 2 as amended, 72 P,S, Section 7242,
Uens for Motorbus Road Tax arise under Chapter 98 of PA Vehicle Code, (75
PA C,S, 9815),
LIENS FOR TAXES. PENALTIES AND INTEREST
GENERAL INFORMATION:
Corooration Tax Liens provided under the Fiscal Code arise at the time of
settlement (assessment) and are liens upon the franchises and property, both
real and personal, with no further notice The filing of a Notice of Lien with a
county Prothonotary is not a requisite, and the lien remains in full force and
validity w"hout filing of revivai until paid,
Inheritanca Tax Liens are liens on real estate which continue until tax is paid.
Personal Income Tax 'Emplover Wlthholdinc Tax Realty Transfer Tax Sales
and Use Tax Licuid Fuels Tax Fuel Use Tax Motor Carriers Road Tax and
Motorbus Tax liens are liens upon the franchises as well as real and personal
property of taxpayers, but only after they have been entered and docketed of
record by the Prothonotary of the county where such property is situated and
shall not attach to stock. of goods, wares, or merchandise regularly used in the
ordinary course of business of the taxpayer. The lien has priority from the date
of entry of record.
PLACE OF THE FILING NOTICE FORM
PLACE OF FILING: The notice of lien shall be flied: (a) In the case of Reai
Property, in the office of the Prothonotary of the county in which the property
subject to the lien is s"uated and (b) in the case of Personal Property, whether
tangible or intangible, in the office of the Prothonotary of the county in which
the property subject to lien is situated.
AUTOMATIC REVIVAL OF NOTICE AND PRIORITY OF NOTICE
GENERAL RULE' Aooording to the Fiscal Code, the Notice of Uen is
automatically revived and does not require refiling of the Notice by the
Commonwealth, Any Notice of Uen filed by the Commonweanh shall have
priority to, and be paid in full, before any other obligation, judgement, claim,
llen, or estate is satisfied from a subsequent judicial sale or liability with which
the property may be oharged, EXCEPTION' The Commonweanh does not
maintain priority of tax liens over any existing mortgages or liens which are
properiy recorded at the time that the tax lien is flied, SEE; Act of December
12,1994, P.L. 1015, No, 138,
RELEASE OF LIEN
Subject to such regulation as the Secretary or his delegate may prescribe, the
Secretary or his delegate may issue a certificate of release of any lien imposed
with respect to any tax if: (1) the Iiabil"y is satisfied, satisfaction consisting of
payment of the amount assessed together with all interest and costs in respect
thereof; or (2) the Iiabll"y has become legally unenforceable, EXCEPTION:
Interest on Corporation Taxes is computed after a lien is paid.
SETTLEMENT OF ACCOUNT
The "Total" column (Column 7) for eaoh type of tax listed on this Notice of Uen
comprises the balance of Tax Due (Column 6) pius assessed additions andlor
penalties, and assessed and accrued interest up to the interest computation
date on the face of this notice.
If payment or settlement of account is made after the interest computation date,
the payment must include the lien filing costs and accrued interest from the
interest computation date to and through the payment date,
For any delinquent taxes due on or before December 31, 1981, interest is
imposed at the following rates.
C.S., F.F., C.L, C,N.!. - 6% PER ANNUM (DUE DATE TO PAYMENT DAT~
C.I., G.R., C.A., S.T. - 6% PER ANNUM (DUE DATE TO PAYMENT DAT
B.L., N.E., G.P., M.I. - 6% PER ANNUM (DUE OATETO PAYMENT DAT
P .U.R.. - 1% PER MONTH OR FRACTION (DUE DATE TO PAYMENT DATE)
P.l.T., E.M.T. -3/4 OF 1% PER MONTH OR FRACTION
s. & U. - 3/4 OF 1% PER MONTH OR FRACTION
R.T.T. -ft. PERMIIlUM
INH & EST. . 6% PER ANIIUM
L.F.T., F.U.T. - 1"" PER MONTH OR FRACTION
M.C.R.T. - 1% PER MONTH OR FRACTION
O.F.T. - 18% PER ANNl.N
For all taxes that are originally due and payable on and after January 1, 1982,
the PA Department of Revenue will caiculate daily interest on all tax
deficiencies using an annual interest rate that will vary from calendar year,
Interest is calculated on a daily basis at the following rates:
DEUNQUENT DATE INTEREST RATE DAILY INTEREST FACTOR
1I1182THRU12/31182 20% .~8
1/1/83 THRU 12/31/83 16% .000438
1/1/84 THRU 12/31/84 11% .000301
1/1/85 THRU 12/31185 13'%.000366
1/1/88 THRU 12131186 10% .000274 .
1/1f87THRU 12131187 9% .000247
1/1188THRU 12131191 11% .000301
111192 THRU 12131182 9% .000247
111193 THRU 12131194 7% .000182
1/1196 THRU 12131188 9% .000247
1/1189 THRU 12/31188 7% .000192
111/00 THRU 12/31100 ecr. .000218
1/1/01 THRU 12/31101 9% .000247
-~Taxes that become delinquent on or before December 31, 198t will remain
a constant interest rate until the delinquent balance is paid off,
---Taxes that become delinquent on or after January 1, 1982 are subject to a
variable interest that changes each calendar year,
---Interest is calculated as follows:
INTEREST = (BALANCE OF TAX UNPAIO) X(NUMBER OF DAYS
DELINQUENT) X (nAIL Y INTEREST FACTOR)
BUREAU OF COMPUANCE
DEPT. 280948
HARRISBURG, PA 17128-0948
*'
REVK-300 (8-01) REVOOK10
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
V,
AUTHORITY TO SATISFY
AMERICANA FINANCIAL SERVICES OF
PENNSYLVANIA INC
355 N 21ST ST
CAMP HILL PA 17011-3707
COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY,
PENNSYLVANIA
DOCKET NUMBER: 01-5027
DATE FILED: August 28, 2001
EIN: 25-1835859/000
NOTICE NUMBER: 172-490-502-030-8
To the Prothonotary of CUMBERLAND County:
The Commonwealth of Pennsylvania, Department of Revenue, the Plaintiff in the above action, acknowledges that the
above captioned Lien/Judgment note should be removed from the records thereof.
AND you, the Prothonotary of said Court, upon receipt by you of your costs of satisfaction are hereby authorized and
empowered, in the name and stead of the Plaintiff, to enter full satisfaction upon the record as fully and effectually, to
all intents and purposes, as we could were we present in person to do so; and for doing so, this shall be sufficient
warrant of authority.
IN TESTIMONY WHEREOF, there is hereunto affixed the Seal of the Department of Revenue, Commonwealth of
Pennsylvania, this 08 day of March, 2002.
,;f~ ~~-o._~
Larry p, Williams
Secretary of Revenue
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